Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214086 
Year of Publication: 
2019
Citation: 
[Journal:] Internet Policy Review [ISSN:] 2197-6775 [Volume:] 8 [Issue:] 4 [Publisher:] Alexander von Humboldt Institute for Internet and Society [Place:] Berlin [Year:] 2019 [Pages:] 1-19
Publisher: 
Alexander von Humboldt Institute for Internet and Society, Berlin
Abstract: 
New technologies allow tax authorities to carry out faster and automated analysis of large amounts of data, minimising errors and saving time. Some of these technologies enable tax administrations to identify and cluster taxpayers based on the risk of noncompliance. Consequently, "high risk" taxpayers will be audited. The European Union General Data Protection Regulation (GDPR) has introduced new provisions on automated decision making and how individuals can be profiled - technology, such as the one implemented by tax administrations, could present difficulties in this area. Even if profiling and automated decision making in tax matters are included in the broader public interest exception, safeguards to taxpayers' privacy rights need to be in place.
Subjects: 
Taxation
Profiling
Automated decision-making
GDPR
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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